Mellen Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Mellen Consultancy
Largest movements
- Cash +€92,197
up €92,197 (+6016.0%), from €1,533 to €93,729
mainly Net result for the year (+€75,616) and Tax, wage and social debts (+€29,375)
- Receivables within one year +€19,228
up €19,228 (+4755.0%), from €404 to €19,632
of which Trade receivables: +€19,632
- Reserves +€72,500
new in 2025: €72,500
- Tax, wage and social debts +€29,375
new in 2025: €29,375
- Trade debts +€3,616
new in 2025: €3,616
- Profit (loss) carried forward +€3,116
up €3,116, from -€3,075 to €41
- Other debts +€2,818
up €2,818 (+23479.2%), from €12 to €2,830
- Gross operating margin +€99,713
up €99,713, from -€2,647 to €97,067
- Taxes +€21,250
new in 2025: €21,250
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,937 | €113,361 | +€111,424 | +5752.7% |
| Current assets | 29/58 | €1,937 | €113,361 | +€111,424 | +5752.7% |
| Amounts receivable within one year | 40/41 | €404 | €19,632 | +€19,228 | +4755.0% |
| Trade receivables | 40 | - | €19,632 | +€19,632 | |
| Other amounts receivable | 41 | €404 | - | -€404 | |
| Cash at bank and in hand | 54/58 | €1,533 | €93,729 | +€92,197 | +6016.0% |
| Total equity and liabilities | 10/49 | €1,937 | €113,361 | +€111,424 | +5752.7% |
| Equity | 10/15 | €1,925 | €77,541 | +€75,616 | +3928.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €72,500 | +€72,500 | |
| Distributable reserves | 133 | - | €72,500 | +€72,500 | |
| Profit (loss) carried forward | 14 | -€3,075 | €41 | +€3,116 | |
| Amounts payable | 17/49 | €12 | €35,821 | +€35,809 | +298406.3% |
| Amounts payable within one year | 42/48 | €12 | €35,821 | +€35,809 | +298406.3% |
| Trade debts | 44 | - | €3,616 | +€3,616 | |
| Suppliers | 440/4 | - | €3,616 | +€3,616 | |
| Taxes, remuneration and social security | 45 | - | €29,375 | +€29,375 | |
| Taxes | 450/3 | - | €29,375 | +€29,375 | |
| Other amounts payable | 47/48 | €12 | €2,830 | +€2,818 | +23479.2% |
| Other operating charges | 640/8 | €427 | €186 | -€242 | -56.6% |
| Gross operating margin | 9900 | -€2,647 | €97,067 | +€99,713 | |
| Operating profit (loss) | 9901 | -€3,074 | €96,881 | +€99,955 | |
| Financial charges | 65/66B | €1 | €15 | +€14 | +1379.6% |
| Recurring financial charges | 65 | €1 | €15 | +€14 | +1379.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,075 | €96,866 | +€99,941 | |
| Income taxes | 67/77 | - | €21,250 | +€21,250 | |
| Profit (loss) for the period | 9904 | -€3,075 | €75,616 | +€78,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,075 | €75,616 | +€78,691 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.